{"id":50413,"date":"2025-09-03T12:12:08","date_gmt":"2025-09-03T05:12:08","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=50413"},"modified":"2026-04-23T11:11:16","modified_gmt":"2026-04-23T04:11:16","slug":"mua-tai-san-tu-nguon-du-toan-nam-truoc-mang-sang-khong-su-dung-phan-he-tscd-va-pm-qlts","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/mua-tai-san-tu-nguon-du-toan-nam-truoc-mang-sang-khong-su-dung-phan-he-tscd-va-pm-qlts\/","title":{"rendered":"Mua t\u00e0i s\u1ea3n t\u1eeb ngu\u1ed3n d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang (Kh\u00f4ng theo d\u00f5i tr\u00ean MISA)"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 thao t\u00e1c khi mua TSC\u0110 b\u1eb1ng ngu\u1ed3n kinh ph\u00ed n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang, kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 TSC\u0110 v\u00e0 ph\u1ea7n m\u1ec1m iHOS T\u00e0i s\u1ea3n, \u0111\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n ngu\u1ed3n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i \u0111\u00fang tr\u00ean s\u1ed5 s\u00e1ch.<\/p>\n
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ngu\u1ed3n kinh ph\u00ed t\u1eeb n\u0103m tr\u01b0\u1edbc mang sang cho mua s\u1eafm TSC\u0110:<\/p>\n
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Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/li>\n<\/ul>\n
N\u1ee3 TK 211- T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb<\/strong><\/p>\n
C\u00f3 c\u00e1c TK 112, 135,\u2026<\/strong><\/p>\n
\u0110\u1ed3ng th\u1eddi: C\u00f3 TK 008 (n\u1ebfu r\u00fat d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc mang sang)<\/strong><\/p>\n
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\u0110\u1ecbnh k\u1ef3, k\u1ebft chuy\u1ec3n ngu\u1ed3n t\u01b0\u01a1ng \u1ee9ng v\u1edbi kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng cho mua s\u1eafm \u0111\u1ec3 theo d\u00f5i s\u1eed d\u1ee5ng TSC\u0110, ghi:<\/li>\n<\/ul>\n
N\u1ee3 TK 468- Ngu\u1ed3n kinh ph\u00ed mang sang n\u0103m sau (4688)<\/strong><\/p>\n
C\u00f3 TK 421- Th\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf<\/strong><\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1: <\/strong>V\u00e0o Kho b\u1ea1c\\Quy tr\u00ecnh\\R\u00fat d\u1ef1 to\u00e1n,\u00a0<\/strong>ch\u1ecdn R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n.<\/p>\n
B\u01b0\u1edbc 2: <\/strong>Khai b\u00e1o c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb:<\/p>\n
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Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb tr\u1ea3 ti\u1ec1n:\u00a0CTMT<\/strong>\u00a0(n\u1ebfu c\u00f3),\u00a0T\u00e0i kho\u1ea3n chi<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin \u0110\u01a1n v\u1ecb nh\u1eadn ti\u1ec1n:\u00a0\u0110\u01a1n v\u1ecb nh\u1eadn<\/strong>,\u00a0\u0110\u1ecba ch\u1ec9<\/strong>,\u00a0T\u00e0i kho\u1ea3n nh\u1eadn<\/strong>,\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/li>\n
Nh\u1eadp chi ti\u1ebft ch\u1ee9ng t\u1eeb:\u00a0Ngu\u1ed3n<\/strong>,\u00a0Ch\u01b0\u01a1ng<\/strong>,\u00a0Kho\u1ea3n<\/strong>,\u00a0Ti\u1ec3u m\u1ee5c<\/strong>,\u00a0S\u1ed1 ti\u1ec1n<\/strong>.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3:\u00a0<\/strong>Nh\u1ea5n\u00a0C\u1ea5t\u00a0<\/strong>ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o Sinh ch\u1ee9ng t\u1eeb, anh \/ch\u1ecb nh\u1ea5n C\u00f3<\/strong>\u00a0<\/p>\n
B\u01b0\u1edbc 4:<\/strong> S\u1eeda l\u1ea1i t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n<\/p>\n
\u00a0 \u00a0 \u00a0\u2013 H\u1ea1ch to\u00e1n\u00a0TK N\u1ee3 211, TK C\u00f3 1351 (\u0111\u1ed1i v\u1edbi ngu\u1ed3n t\u1ef1 ch\u1ee7),<\/strong><\/p>\n
\u00a0 \u00a0 \u00a0\u2013 H\u1ea1ch to\u00e1n TK N\u1ee3 211, TK C\u00f3 511 (\u0111\u1ed1i v\u1edbi ngu\u1ed3n kh\u00f4ng t\u1ef1 ch\u1ee7)<\/strong><\/p>\n
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B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
B\u01b0\u1edbc 6:<\/strong> K\u1ebft chuy\u1ec3n ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 mua s\u1eafm TSC\u0110 t\u1eeb ngu\u1ed3n n\u0103m tr\u01b0\u1edbc\u00a0<\/p>\n
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V\u00e0o T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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H\u1ea1ch to\u00e1n\u00a0TK N\u1ee3 4688, TK C\u00f3 421<\/strong>,\u00a0T\u00edch v\u00e0o c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc<\/strong>, Ch\u1ecdn ngu\u1ed3n, ch\u01b0\u01a1ng, kho\u1ea3n, nh\u1eadp s\u1ed1 ti\u1ec1n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
L\u01b0u \u00fd:<\/strong><\/em><\/p>\n
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\u0110\u1ec3 ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ed9t\u00a0Ngu\u1ed3n<\/strong>\u00a0n\u0103m tr\u01b0\u1edbc<\/strong> tr\u00ean c\u00e1c m\u00e0n h\u00ecnh nh\u1eadp li\u1ec7u. Anh ch\u1ecb v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699 (g\u00f3c ph\u1ea3i ph\u00eda tr\u00ean) T<\/strong><\/span>hi\u1ebft l\u1eadp\/T\u00f9y ch\u1ecdn<\/strong><\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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V\u00e0o Nghi\u1ec7p v\u1ee5\\Nghi\u1ec7p v\u1ee5 kh\u00e1c, <\/strong>nh\u1ea5n S\u1eeda<\/strong>\u00a0t\u00edch ch\u1ecdn Qu\u1ea3n l\u00fd theo nhi\u1ec7m v\u1ee5\/Theo d\u00f5i d\u1ef1 to\u00e1n n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao n\u0103m nay<\/strong>.<\/li>\n<\/ul>\n
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V\u00e0o l\u1ea1i ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n, nh\u1ea5n T\u00f9y ch\u1ec9nh giao di\u1ec7n (bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng)<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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T\u00ecm v\u00e0 t\u00edch ch\u1ecdn c\u1ed9t Ngu\u1ed3n n\u0103m tr\u01b0\u1edbc r\u1ed3i nh\u1ea5n \u0110\u1ed3ng \u00fd<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
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\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":63,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[238],"ht-kb-tag":[],"class_list":["post-50413","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/63"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50413"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50413\/revisions"}],"predecessor-version":[{"id":76971,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50413\/revisions\/76971"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50413"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50413"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}